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制止性措施是法律赋于审计机关的一项权利,同时也是审计机关行使职权、履行职责的重要保障。它是审计监督权力体系的重要组成部分。 制止性措施是为保障审计工作顺利进行,保证审计目标实现地法律性措施,有着临进性、暂时性、保证性、预防性的特点,它又有别于审计机关最终作出的审计处理措施和其它的行政性措施。 一、制止性措施的法律规定 1.《审计法》第三十四第二款规定,审计机关对被审计单位正在进行的违反国家规定的财政收支、
The non-compliance measures are a right given by the law to the auditing organ and an important guarantee for the auditing organs to exercise their functions and powers and perform their duties. It is an important part of the audit supervision power system. The non-compliance measures are characterized by progressiveness, temporaryness, guarantee and preventiveness in order to ensure the smooth progress of the audit work and ensure the legal measures for the realization of the audit objective. It is also different from the auditing measures finally adopted by the auditing organ and Other administrative measures. First, the legal provisions to stop the measure 1. “Audit Law” the second paragraph of the thirty-fourth, the auditing agency for the audited unit is in violation of the provisions of the state revenue and expenditure,